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TAXATION ADMINISTRATION ACT 1996 - SECT 54 Wilfully destroying records

TAXATION ADMINISTRATION ACT 1996 - SECT 54

Wilfully destroying records

54 Wilfully destroying records

A person must not wilfully damage or destroy a record required to be kept by a taxation law.

: Maximum penalty--500 penalty units.
Note : An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121.